Canadian tax tables 2026
Federal income tax brackets and personal amounts, CPP and QPP contributions, EI and QPIP premiums for employees and employers, and the provincial employer health taxes for 2026.
- 2026-01-01 to 2026-12-31
- CAD
Income tax
Federal income tax brackets
| Taxable income, per year | Rate |
|---|---|
| $0 to $58,523 | 14% |
| $58,523 to $117,045 | 20.5% |
| $117,045 to $181,440 | 26% |
| $181,440 to $258,482 | 29% |
| Over $258,482 | 33% |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA): What's new (Federal changes), Chapter 2 (BPAF formula), Chapter 4 Steps 2–3, Table 8.1 and Table 8.2 · retrieved 2026-10-25
Federal personal amounts
| Item | Value |
|---|---|
| Credit rate on personal amounts (lowest rate) | 14% |
| Basic personal amount: maximum | $16,452 |
| Basic personal amount: minimum | $14,829 |
| Basic personal amount: reduction starts at net income of | $181,440 |
| Basic personal amount: reduced to the minimum at net income of | $258,482 |
| Canada employment amount | $1,501 |
| Refundable Quebec abatement (share of basic federal tax) | 16.5% |
Source: T4127 Payroll Deductions Formulas, 122nd Edition, effective January 1, 2026 (CRA): What's new (Federal changes), Chapter 2 (BPAF formula), Chapter 4 Steps 2–3, Table 8.1 and Table 8.2 · retrieved 2026-10-25
Employee contributions
Canada Pension Plan (CPP and CPP2)
| Item | Value |
|---|---|
| Year's maximum pensionable earnings (YMPE) | $74,600 |
| Year's additional maximum pensionable earnings (YAMPE) | $85,000 |
| Basic exemption | $3,500 |
| Employee rate (base plus first additional) | 5.95% |
| Maximum employee contribution | $4,230.45 |
| CPP2 rate (earnings between the YMPE and the YAMPE) | 4% |
| Maximum employee CPP2 contribution | $416 |
| Maximum self-employed contribution | $8,460.90 |
| Maximum self-employed CPP2 contribution | $832 |
Source: CRA: CPP contribution rates, maximums and exemptions; Second additional CPP contribution (CPP2) rates and maximums; T4127 (122nd Edition) Tables 8.3–8.6 and Chapter 6 · retrieved 2026-10-16
Quebec Pension Plan (QPP and QPP2)
| Item | Value |
|---|---|
| Maximum pensionable earnings | $74,600 |
| Additional maximum pensionable earnings | $85,000 |
| Basic exemption | $3,500 |
| Employee rate (base plus first additional) | 6.3% |
| Maximum employee contribution | $4,479.30 |
| QPP2 rate | 4% |
| Maximum employee QPP2 contribution | $416 |
Source: Revenu Québec TP-1015.F-V (2026-01), Principal changes (QPP contributions) and section 3.1; Retraite Québec 'Québec Pension Plan Figures' · retrieved 2026-10-16
Employment Insurance (EI)
| Item | Value |
|---|---|
| Maximum insurable earnings | $68,900 |
| Employee premium rate | 1.63% |
| Maximum employee premium | $1,123.07 |
| Employee premium rate in Quebec | 1.3% |
| Maximum employee premium in Quebec | $895.70 |
Source: CRA: EI premium rates and maximums; T4127 (122nd Edition) Table 8.7 and Chapter 7 · retrieved 2026-10-16
Quebec Parental Insurance Plan (QPIP)
| Item | Value |
|---|---|
| Maximum insurable earnings | $103,000 |
| Employee rate | 0.43% |
| Maximum employee premium | $442.90 |
Source: Revenu Québec TP-1015.F-V (2026-01), Principal changes (QPIP premiums) and section 4 · retrieved 2026-10-16
Employer costs
Employer CPP, EI and QPIP
| Item | Value |
|---|---|
| CPP employer rate (matches the employee rate) | 5.95% |
| Maximum employer CPP contribution | $4,230.45 |
| CPP2 employer rate (matches the employee rate) | 4% |
| EI employer rate | 2.282% |
| Maximum employer EI premium | $1,572.30 |
| EI employer rate in Quebec | 1.82% |
| Maximum employer EI premium in Quebec | $1,253.98 |
| QPIP employer rate | 0.602% |
| Maximum employer QPIP premium | $620.06 |
Source: CRA: EI premium rates and maximums; T4127 (122nd Edition) Table 8.7 and Chapter 7 · retrieved 2026-10-16
Ontario Employer Health Tax
| Item | Value |
|---|---|
| Exemption (eligible employers) | $1,000,000 |
| Exemption available while total Ontario payroll is under | $5,000,000 |
| Total Ontario payroll up to 200,000 | 0.98% |
| Total Ontario payroll up to 230,000 | 1.101% |
| Total Ontario payroll up to 260,000 | 1.223% |
| Total Ontario payroll up to 290,000 | 1.344% |
| Total Ontario payroll up to 320,000 | 1.465% |
| Total Ontario payroll up to 350,000 | 1.586% |
| Total Ontario payroll up to 380,000 | 1.708% |
| Total Ontario payroll up to 400,000 | 1.829% |
| Total Ontario payroll over 400,000 | 1.95% |
The rate for the employer's total Ontario payroll applies to the whole payroll above the exemption (not a marginal rate).
Source: Ontario Ministry of Finance, Employer Health Tax (EHT): Rates, Exemption and Calculating EHT examples (updated September 18, 2026) · retrieved 2026-11-06
British Columbia Employer Health Tax
| Item | Value |
|---|---|
| Exemption | $1,000,000 |
| Notch ceiling | $1,500,000 |
| Notch rate (on payroll above the exemption, up to the ceiling) | 5.85% |
| Rate on total payroll above the ceiling | 1.95% |
| Charities and non-profits: exemption | $1,500,000 |
| Charities and non-profits: notch ceiling | $4,500,000 |
Source: Government of B.C., Employer health tax overview, rates for 2024 and later (last updated June 17, 2026); Charitable or non-profit employers page (last updated June 17, 2026) · retrieved 2026-11-06
Manitoba Health and Post-Secondary Education Tax Levy
| Item | Value |
|---|---|
| Exemption | $2,500,000 |
| Notch ceiling | $5,000,000 |
| Notch rate (on payroll above the exemption, up to the ceiling) | 4.3% |
| Rate on total payroll above the ceiling | 2.15% |
Source: Manitoba Finance, Taxation Division, Information Bulletin HE 001, Health and Post Secondary Education Tax Levy: Information for Employers (revised January 2026), pp. 3-5 · retrieved 2026-11-06
Newfoundland and Labrador Health and Post-Secondary Education Tax
| Item | Value |
|---|---|
| Exemption | $2,000,000 |
| Rate on payroll above the exemption | 2% |
Source: Government of Newfoundland and Labrador, Department of Finance, Health and Post Secondary Education Tax (Payroll Tax) · retrieved 2026-11-06
Quebec Health Services Fund contribution
| Item | Value |
|---|---|
| Total payroll at or below which the lowest rate applies | $1,000,000 |
| Total payroll at or above which the highest rate applies | $7,800,000 |
| General: lowest rate | 1.65% |
| General: highest rate | 4.26% |
| Primary and manufacturing: lowest rate | 1.25% |
| Primary and manufacturing: highest rate | 4.26% |
Between the two payroll limits the rate rises in a straight line, as Revenu Québec's rate scale sets out.
Source: Revenu Québec, Total Payroll Threshold and Health Services Fund Contribution Rate (rates for 2026); Ministère des Finances du Québec, Information Bulletin 2025-8 (November 25, 2025), section 3 · retrieved 2026-11-06
Quebec contribution related to labour standards (CNESST)
| Item | Value |
|---|---|
| Rate on remuneration | 0.06% |
| Maximum remuneration per employee | $103,000 |
Source: Revenu Québec, Contribution Related to Labour Standards; form LE-39.0.2-V (2026-01), Calculation of the Contribution Related to Labour Standards, lines 28-36 · retrieved 2026-11-06
Quebec workforce skills development (training) contribution
| Item | Value |
|---|---|
| Applies when total payroll is over | $2,000,000 |
| Minimum training spend (or contribution) as a share of payroll | 1% |
Source: Revenu Québec, Contribution to the Workforce Skills Development and Recognition Fund · retrieved 2026-11-06
Other rates
RRSP deduction limit
| Item | Value |
|---|---|
| RRSP dollar limit | $33,810 |
| Share of the previous year's earned income | 18% |
Source: CRA: MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE · retrieved 2026-10-25
TFSA contribution limit
| Item | Value |
|---|---|
| TFSA dollar limit (new room for the year) | $7,000 |
Source: CRA: MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (page dated 2026-10-28) · retrieved 2026-11-09
GST, HST and provincial sales tax
| Item | Value |
|---|---|
| GST (federal) | 5% |
| Ontario: HST | 13% |
| Quebec: QST | 9.975% |
| British Columbia: PST | 7% |
| Alberta | GST only |
| Manitoba: RST | 7% |
| New Brunswick: HST | 15% |
| Newfoundland and Labrador: HST | 15% |
| Nova Scotia: HST | 14% |
| Prince Edward Island: HST | 15% |
| Saskatchewan: PST | 6% |
| Northwest Territories | GST only |
| Nunavut | GST only |
| Yukon | GST only |
Source: CRA: GST/HST calculator (and rates) – GST/HST rates by province · retrieved 2026-10-16
Regional tables
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Guides and calculators
Official sources
- T4127 Payroll Deductions Formulas – 122nd Edition (January 1, 2026) · retrieved 2026-10-25
- T4127 Payroll Deductions Formulas – 123rd Edition (July 1, 2026) · retrieved 2026-10-25
- CPP contribution rates, maximums and exemptions · retrieved 2026-10-16
- Second additional CPP contribution (CPP2) rates and maximums · retrieved 2026-10-16
- EI premium rates and maximums · retrieved 2026-10-16
- CRA: MP, DB, RRSP, DPSP, ALDA, TFSA limits, YMPE and the YAMPE (page dated 2026-10-28) · retrieved 2026-11-09
- TP-1015.F-V Formulas to Calculate Source Deductions and Contributions (2026-01) · retrieved 2026-10-16
- Québec Pension Plan Figures · retrieved 2026-10-25
- Employer Health Tax (EHT) · retrieved 2026-11-06
- Employer health tax overview · retrieved 2026-11-06
- Employer health tax: charitable or non-profit employers · retrieved 2026-11-06
- Information Bulletin HE 001: Health and Post Secondary Education Tax Levy, Information for Employers (revised January 2026) · retrieved 2026-11-06
- Health and Post Secondary Education Tax (Payroll Tax) · retrieved 2026-11-06
- Information Bulletin 2025-8: Fiscal measures announced in the Update on Québec's Economic and Financial Situation (Health Services Fund) · retrieved 2026-11-06
- Total Payroll Threshold and Health Services Fund Contribution Rate · retrieved 2026-11-06
- Contribution Related to Labour Standards · retrieved 2026-11-06
- Contribution to the Workforce Skills Development and Recognition Fund · retrieved 2026-11-06
- LE-39.0.2-V Calculation of the Contribution Related to Labour Standards (2026-01) · retrieved 2026-11-06
- GST/HST calculator (and rates) · retrieved 2026-10-16
- Charge and collect the GST/HST – Which rate to charge · retrieved 2026-10-16
- Provincial sales tax (PST) · retrieved 2026-10-16
- Retail Sales Tax · retrieved 2026-10-16
- Provincial Sales Tax · retrieved 2026-10-16
- Basic rules for applying the GST/HST and QST · retrieved 2026-10-16
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